AAAR: Construction of tunnel involving excavation of earth, an ‘earthwork’; AAR must deal with all submissions

Maharashtra AAAR holds that construction of tunnel and allied works qualifies as ‘earthwork’, under entry 3 (vii) of the Notification No. 12/2017 dated June 28, 2017 as amended vide Notification 31/2017-CTR), modifies AAR; Notes dictionary meaning of the expression “earthwork”, further observes that as per work order, the work deals with excavation of earth and depositing it on the sides and earthwork includes excavation and as per the contract the Earthwork constitut...